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April 13, 2021

Arms Length Transaction Question

  • April 13, 2021
  • 0 replies
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I have a client who is selling a house to his son.  Will she be able to apply the cap gain exemption in this arms-length transaction?

Example: 

Sale price: $1,000,000
Basis: $500,000
Single Tax Payor Exemption: $250,000 (because she has lived in the house for a qualifying amount of time)

Can she exclude the $250,000 from her $500,000 cap gain?

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